Division (d) Production in the Community

Company C employs approximately 450 persons in the production and sales of the product concerned, mainly at its factories in one Member State. Company C’s production in the Community mainly consists of assembling components from several sources. Less than half of these components are sourced from within the Community. The investigation showed that the product concerned has a different customs classification than the imported components. This reclassification results from a substantial transformation of the components. On these grounds, and based on the information gathered in this investigation, it has been concluded that the products concerned manufactured by Company C are of Community origin.